Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 212 - KARNATAKA HIGH COURTEligibility for sales tax exemption - Maintainability of JCC Tax(A) dismissal order u/s 12-D of the Karnataka Sales Tax Act, 1957 – Can the assessee without questioning the assessment order file application for cancellation order u/s 12-D – Whether Tribunal was justified in dismissing STA No.1129/2003 and ST Rectification Application No.06/2011 u/s 22 (6A) as not maintainable u/s 22 - Held that:- u/s 12-D(3) r/w Section 20 bars filing of appeal – Assessee was not required to prefer appeal against the order dated 2.5.2001 – therefore the appeal rejected as not maintainable by order dated 28.12.2002. U/s 22(1) an appeal to the Appellate Tribunal objecting to an order u/s. 12-D or by the DC or the JC u/s. 20 or 21 within 60 days – u/s 22(2) Appellate Tribunal can admit an appeal preferred after 60 days to 180 days if it is satisfied that the appellant had sufficient cause – Admittedly assessee did not question the order dated 02.05.2001 Annexure-C rejecting the application u/s. 12-D within the time stipulated u/s 22(1) &(2) before Tribunal - STA No.1129/2003 filed by the petitioner calling in question the order dated 02.05.2001, Annexure-C passed u/s. 12-D and the order dated 28.12.2002 filed u/s. 20 before the JCC Taxes(A) was not maintainable appeal u/s 22 - Thus appeal filed u/s 20 was rejected as not maintainable by the JC(A) – Decided against assessee.
|